AYSA FOOD AND WINE LTD

AYSA FOOD AND WINE LTD
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

AYSA FOOD AND WINE LTD Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Temiz Associates Ltd T-A Temiz & Co Accountant 31 March 2025 .................................................... Temiz Associates Ltd T-A Temiz & Co Accountant Temiz Associates Ltd T-A Temiz & Co Accountant Chartered Public Finance Accountant 73 High Street Gillingham Kent ME7 1BJ 29 December 2025 1

AYSA FOOD AND WINE LTD
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Temiz Associates Ltd T-A Temiz & Co Accountant
31 March 2025

....................................................
Temiz Associates Ltd T-A Temiz & Co Accountant
Temiz Associates Ltd T-A Temiz & Co Accountant
Chartered Public Finance Accountant
73 High Street
Gillingham
Kent
ME7 1BJ
29 December 2025

1

AYSA FOOD AND WINE LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	334,250	353,350
Tangible fixed assets	4	429,945	440,989
		764,195	794,339
Current assets
Stocks		40,000	35,000
Debtors: amounts falling due within one year		2,430	(615)
Debtors: amounts falling due after one year		3,125	3,125
Cash at bank and in hand		89,134	51,710
		134,689	89,220
Creditors: amount falling due within one year		(61,374)	(51,875)
Net current assets		73,315	37,345

Total assets less current liabilities		837,510	831,684
Creditors: amount falling due after more than one year		(202,170)	(200,373)
Net assets		635,340	631,311

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		635,240	631,211
Shareholders' funds		635,340	631,311

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 29 December 2025 and were signed by:

-------------------------------
ALISEYDI ASLAN
Director

2

AYSA FOOD AND WINE LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

AYSA FOOD AND WINE LTD is a private company, limited by shares, registered in England and Wales, registration number 11184874, registration address 73 HIGH STREET, GILLINGHAM , KENT, ME7 1BJ. The trading address of the company is 75 HIGH STREET, GILLINGHAM, KENT, ME7 1BJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Cost of sales

The cost of finished goods and work-in-progress comprises materials, other direct costs and related production overheads (based on FIFO policy).

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 17 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0 Reducing Balance
Plant and Machinery	15% Reducing Balance
Motor Vehicles	15% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 11 (2024 : 8).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	382,000	382,000
Additions	-	-
Disposals	-	-
At 31 March 2025	382,000	382,000
Amortisation
At 01 April 2024	28,650	28,650
Charge for year	19,100	19,100
On disposals	-	-
At 31 March 2025	47,750	47,750
Net book values
At 31 March 2025	334,250	334,250
At 31 March 2024	353,350	353,350

4.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Total
	£	£	£	£
At 01 April 2024	356,350	88,000	19,000	463,350
Additions	-	1,944	-	1,944
Disposals	-	-	-	-
At 31 March 2025	356,350	89,944	19,000	465,294
Depreciation
At 01 April 2024	-	18,300	4,061	22,361
Charge for year	-	10,747	2,241	12,988
On disposals	-	-	-	-
At 31 March 2025	-	29,047	6,302	35,349
Net book values
Closing balance as at 31 March 2025	356,350	60,897	12,698	429,945
Opening balance as at 01 April 2024	356,350	69,700	14,939	440,989

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

3

Registered Number: 11184874
England and Wales
AYSA FOOD AND WINE LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025